Quebec Tax Brackets 2026: Rates From 14% to 25.75%
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Quebec tax brackets for 2026 run from 14% to 25.75% on four slices of taxable income, as of October 20, 2026. Quebec is the only province that collects its own personal income tax, so you file a separate provincial return and your federal tax is cut by the 16.5% Quebec abatement. This guide sets out the provincial and federal brackets, the basic personal amounts, and the combined marginal rates you actually face. For more tax guides, see our taxes hub.
All provincial figures below come from Revenu Québec's income tax rates page, and federal figures from the Canada Revenue Agency (CRA). Each rate applies only to the portion of income inside its bracket, never to your whole income.
Quebec tax brackets for 2026
Quebec keeps four provincial rates for 2026. Revenu Québec raised the bracket thresholds by 2.05%, the indexation rate for the 2026 taxation year, and left the rates unchanged. The table below shows each slice of taxable income and the rate Quebec applies to it.
| Taxable income | Quebec rate |
|---|---|
| $54,345 or less | 14% |
| $54,345.01 to $108,680 | 19% |
| $108,680.01 to $132,245 | 24% |
| Over $132,245 | 25.75% |
The top 25.75% rate starts at $132,245 of taxable income. That threshold sits well below the start of the top federal bracket, which is why Quebec residents reach high combined rates at a lower income than most Canadians.
Quebec basic personal amount for 2026
The Quebec basic personal amount is $18,952 for 2026, after indexation of 2.05%. Quebec converts its non-refundable credits at the lowest provincial rate, 14%. The basic personal amount is therefore worth about $2,653 off your Quebec tax.
Quebec also offers a deduction for workers of up to $1,450 in 2026, according to Revenu Québec. Unlike a credit, this deduction lowers your taxable income before the brackets apply.
Federal tax brackets for Quebec residents
Federal tax applies to every Canadian resident, including Quebecers. For 2026, the CRA lists five federal rates, shown in the table below with their value after the Quebec abatement. The 14% rate is new for a full year: the federal government cut the lowest rate from 15% to 14% on July 1, 2025, which gave a blended 14.5% rate for 2025.
The federal basic personal amount is $16,452 for 2026 when your net income is $181,440 or less. It shrinks gradually above that level and bottoms out at $14,829 once net income reaches $258,482.
| Taxable income | Federal rate | Rate after Quebec abatement |
|---|---|---|
| $0 to $58,523 | 14% | 11.69% |
| $58,523 to $117,045 | 20.5% | 17.12% |
| $117,045 to $181,440 | 26% | 21.71% |
| $181,440 to $258,482 | 29% | 24.22% |
| Over $258,482 | 33% | 27.56% |
How the 16.5% Quebec abatement works
Quebec residents get a refundable abatement equal to 16.5% of their basic federal tax, claimed on line 44000 of the federal return. In practice, each federal rate is reduced by 16.5% of itself. A 20.5% federal rate, for example, works out to about 17.12% for a Quebec resident.
Combined marginal tax rates in Quebec
Your marginal rate is the rate on your next dollar of income. In Quebec, it combines the provincial rate with the federal rate after the abatement. Because the Quebec and federal thresholds do not line up, the combined schedule has eight steps instead of four.
Ratesopedia calculated the combined rates in the table below from the official 2026 brackets. They do not include the gradual reduction of the federal basic personal amount between $181,440 and $258,482, which adds a fraction of a point in that range. They also exclude payroll contributions such as QPP, EI, and QPIP, which are not income tax.
| Taxable income | Quebec rate | Federal rate after abatement | Combined marginal rate |
|---|---|---|---|
| $0 to $54,345 | 14% | 11.69% | 25.69% |
| $54,345 to $58,523 | 19% | 11.69% | 30.69% |
| $58,523 to $108,680 | 19% | 17.12% | 36.12% |
| $108,680 to $117,045 | 24% | 17.12% | 41.12% |
| $117,045 to $132,245 | 24% | 21.71% | 45.71% |
| $132,245 to $181,440 | 25.75% | 21.71% | 47.46% |
| $181,440 to $258,482 | 25.75% | 24.22% | 49.97% |
| Over $258,482 | 25.75% | 27.56% | 53.31% |
For a deeper explanation of how these rates stack, read our guide to what a marginal tax rate is.
What you pay at $75,000 and $150,000
A marginal rate of 36.12% at $75,000 does not mean you pay 36.12% on everything. Each slice is taxed at its own rate, and credits come off the result. Ratesopedia estimated 2026 income tax for a Quebec employee, counting only the basic personal amounts and the abatement:
- $75,000 of taxable income: about $16,618 in combined income tax, an average rate of about 22.2%
- $150,000 of taxable income: about $47,596 in combined income tax, an average rate of about 31.7%
Your real bill will be lower once you claim QPP, EI, and QPIP credits, the deduction for workers, and any other credits. To run your own numbers, use our Quebec income tax calculator or the income tax calculator.
Quebec credits and deductions to know
Quebec runs several programs of its own on top of the federal system. Revenu Québec administers them through the provincial return, so you claim them on the TP-1 rather than on your federal return.
- Basic personal amount: $18,952 for 2026, converted into a credit at 14%.
- Deduction for workers: up to $1,450 for 2026, which reduces taxable income from employment.
- Solidarity tax credit: a refundable credit for low- and middle-income households, paid by Revenu Québec.
- Work premium: a refundable credit that supports lower-income workers, claimed on the TP-1.
- RRSP deduction: your RRSP contributions reduce taxable income on the Quebec return as well as the federal one.
Two returns: TP-1 and T1
Quebec residents file two income tax returns each spring. The federal T1 goes to the CRA, and the provincial TP-1 goes to Revenu Québec. Each return calculates its own tax on its own brackets, which is why your Quebec tax does not appear on your federal return.
Employers also withhold the two taxes separately. As a result, you receive two sets of slips: T4 for federal purposes and RL-1 for Quebec. If you are new to filing, our guide on how to file taxes in Canada walks through the federal side.
How Quebec compares with Ontario
Quebec's provincial rates are higher than Ontario's at every income level, although the 16.5% abatement narrows the gap on the federal side. Quebec's top provincial rate of 25.75% compares with Ontario's top rate of 13.16%. The details for Ontario are in our Ontario tax brackets guide.
Capital gains follow the same brackets at a lower effective rate. Only half of a capital gain is included in taxable income, so the effective rate on a gain is half your marginal rate. Our capital gains tax guide explains the calculation.
Conclusion
Quebec's 2026 brackets start at 14% and top out at 25.75%, with thresholds indexed for inflation. Federal tax comes on top, reduced by the 16.5% abatement. The combined marginal rate ranges from about 25.69% to about 53.31%. Knowing where your last dollar lands helps you judge the value of a raise, a bonus, or an RRSP contribution, which our RRSP guide covers in detail.
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Frequently asked questions about Quebec tax brackets
What are the Quebec tax brackets for 2026?
Quebec has four brackets for 2026, according to Revenu Québec. You pay 14% on taxable income up to $54,345, 19% from $54,345 to $108,680, 24% from $108,680 to $132,245, and 25.75% above $132,245. Each rate applies only to the income inside its bracket. You can test your own situation with our Quebec income tax calculator.
What is the highest marginal tax rate in Quebec in 2026?
Ratesopedia calculates the top combined rate at about 53.31% for 2026. It applies to taxable income above $258,482, where the 25.75% Quebec rate meets the 33% federal rate reduced by the 16.5% abatement. Capital gains at that level face an effective rate of about half that figure. See our guide on marginal tax rates for the mechanics.
What is the Quebec abatement?
The Quebec abatement is a refundable reduction of 16.5% of your basic federal tax, available to Quebec residents. According to Finance Canada, it compensates Quebec for opting out of certain federal programs in the 1960s. You claim it on line 44000 of your federal return, and tax software calculates it for you. For a quick estimate of your total bill, try our income tax calculator.
What is the Quebec basic personal amount for 2026?
The Quebec basic personal amount is $18,952 for 2026, after indexation of 2.05%. Quebec applies its 14% credit rate to it, so it reduces your provincial tax by about $2,653. The federal basic personal amount is a separate $16,452 credit on your federal return. Read our guide on how to file taxes in Canada for the federal side.
Why do Quebecers file two tax returns?
Quebec collects its own personal income tax instead of letting the CRA collect it. You therefore file the federal T1 with the CRA and the provincial TP-1 with Revenu Québec. Each return applies its own brackets and credits. Residents of other provinces file only one return, which includes the provincial tax schedule. Our Ontario tax brackets guide covers that case.
Does an RRSP contribution reduce Quebec tax?
Yes. An RRSP contribution is deductible on both the federal and the Quebec return, so it saves tax at your combined marginal rate. At $75,000 of income, that rate is about 36.12%, so a $5,000 contribution cuts about $1,806 of income tax. Compare it with a TFSA using our RRSP vs TFSA calculator.
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